Basic and Applied Accounting Research Journal
The Basic and Applied Accounting Research Journal (BAARJ) is a peer reviewed two time a year (June and December) that publishes full-length papers. it is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from multi disciplines such as economic, behaviour, statistic, information technology and other. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses financial questions, external and internal, in accounting, auditing, disclosure, financial reporting, accounting public sector, taxation, islamic accounting, accounting behaviour and information as well as related fields such as corporate finance, investments, and capital markets. BAARJ Journal publishes original research work either as a Full Research Paper or as a Short Communication. Review Articles on a current topic in the said fields are also considered for publication by the Journal.
Articles
71 Documents
<![CDATA[Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency ]]>
<![CDATA[Aditia Darma Nasution, Dito]]>;
<![CDATA[Welly, Yerisma]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.03.02.01
<![CDATA[The research aims to determine the community's perspective in managing village funds in Nagur Village, Serdang Bedagai Regency. The research model was carried out using a descriptive approach with data collection techniques carried out by distributing questionnaires, observations and interviews. The research population was 100 people with a selected sample of 80 samples carried out using a purposive sampling approach. The results of the research explain that the management of village funds from a community perspective in Nagur Village produces a level of satisfaction in the "satisfied" category but has not been able to provide satisfaction at the "very satisfied" level because it has not been able to: 1) reduce the number of productive unemployment, 2) has not been able to improve the community's economy. , and 3) has not been able to provide major benefits for the economic development of Nagur Village. This is caused by the management of village funds which only focuses on physical development and ignores the development of the community's economic foundations.]]>
<![CDATA[The Influence of the Amount of Credit Disbursement on Profitability in State-Owned Banking in Indonesia ]]>
<![CDATA[Fatichatur Rachmaniyah]]>;
<![CDATA[Khusmayasari, Dewi]]>;
<![CDATA[Abdul Hadi]]>;
<![CDATA[Siti Makhmudah]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.03.02.02
<![CDATA[This research aims to determine the effect of the amount of credit disbursement on profitability at state-owned banks in Indonesia. This research uses quantitative methods with simple linear regression analysis. The object of this research is state-owned banks listed on the IDX in the 2019-2021 period. By using secondary data from quarterly financial reports in 2019-2021. The results of this research are that the amount of credit disbursement significantly positively affects banking profitability]]>
<![CDATA[Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance? ]]>
<![CDATA[Dientri, Abdul Manaf]]>;
<![CDATA[Darmayanti, Novi]]>;
<![CDATA[Tri Lestari]]>;
<![CDATA[Imam Baidlowi]]>;
<![CDATA[Tri Retno Hariyati]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.03.02.03
<![CDATA[The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.]]>
<![CDATA[The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga ]]>
<![CDATA[Galih Supraja]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.03.02.04
<![CDATA[The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.]]>
<![CDATA[The Influence Of Public Information Systems On Auditors' Performance At KAP M. Lian Dalimunthe Dan Rekan ]]>
<![CDATA[Abel Desiyanti Manik]]>;
<![CDATA[Galih Supraja]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.03.02.05
<![CDATA[The rapid development of public information, the complexity of the nature of audit assignments, and the demands on the quality of financial statement audits require auditors to work in an audit team that is capable of working collaboratively efficiently, and effectively. One way to achieve this is through the empowerment of all public information system-based devices and electronic technology. This research presents test results of the influence of public information systems on auditor performance. The research was conducted by distributing questionnaires to auditors at KAP M. Lian Dalimunthe dan Rekan. The research results show that the information system of the public has a significant positive influence on auditor performance. Results research also found that perceived ease of use and perception of usefulness have a significant positive impact on the use of information systems public among auditors, where the perception of ease of use also influences the perception of usefulness held by auditors in system use. The complexity of the auditor's work also influences it positive implementation public information system technology by auditors.]]>
<![CDATA[The Effect Of Public Information Systems On Auditors' Performance In Public Accounting Firms ]]>
<![CDATA[Galih Supraja]]>;
<![CDATA[Abel Desiyanti Manik]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.01
<![CDATA[The right information system will allow an auditor to obtain it excellence and improve performance. This research aims to test and provide empirical evidence about the influence of public information systems on auditor performance. The sample used in this research consisted of from junior to senior auditors who work at Public Accounting Firms (M. Lian Dalimunthe and Partners). Types of research is comparative causal research. The type of data used is Primary data, with data collected from 30 questionnaires. Deep sample selection method This research uses the Convenience Sampling method, analysis is carried out using using Multivariate analysis. The data analysis model used is simple linear regression analysis, with quality testing The data used is a validity test and a reliability test. The classic assumption test used is the test normality and heteroscedasticity tests. Hypothesis testing used is the t-test and coefficient of determination (R2). Descriptive statistics are also used to help analyze data by describing the data collected. The results of this research using simple linear regression analysis, the results of the research provides empirical evidence that there is a significant influence between public information systems on performance auditors with results below 0.05 (<0.05), namely 0.000 < 0.05, obtained a tcount of 5.590. This partially proving the results of the statistical tests show that the public information system has an effect positive and significant on auditor performance.]]>
<![CDATA[The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay ]]>
<![CDATA[Windy Permatasari]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.02
<![CDATA[Audit delay is the period for completing the annual financial report audit, namely from the date the company's books are closed to the date stated in the independent auditor's report. The length of the audit delay affects the value of the audited financial statements. This research aims to find out whether Financial Distress, Auditor Switching, Profitability, and Audit Quality affect Audit Delay. The data used in this research is secondary data in the form of audited financial reports. This research population was obtained using methods from non-cyclical consumer sector companies listed on the IDX during the 2020-2022 period. Based on predetermined criteria, a sample of 129 companies was obtained. The analytical method used is multiple linear regression analysis with the STATA 17 software tool. The research results show that financial distress affects audit delay. Meanwhile, auditor switching, profitability, and audit quality do not affect audit delay.]]>
<![CDATA[The Influence of Female Chief Executive Officer and Female Chief Financial Officer on Earnings Management in Manufacturing Companies in The Consumption Goods Industry Sector Registered on the BEI in 2021-2022 ]]>
<![CDATA[Sakiah Maisaroh]]>;
<![CDATA[Nidia Anggreni Das]]>;
<![CDATA[Rita Dwi Putri]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.03
<![CDATA[This research aims to analyze the influence of Female CEO and Female CFO on Earning Management. This research was conducted on consumer goods industrial sector companies listed on the IDX in 2021-2022, the sample was selected using a purposive sampling method and the data that passed the selection were 36 companies. The research results show that Female CEO (X1) has no significant effect on Earnings Management (Y). This is proven by using the t-value of 0.287 < t table 1.996 and a significant value of 0.775 > 0.05. Female CFO (X2) has no significant effect on Earnings Management (Y). This was proven using the t-value of |0.284| < ttable 1.996 and a significant value of 0.777 > 0.05. After that, Female CEO (X1) and Female CFO (X2) do not simultaneously influence Earning Management (Y). This result is proven by the F-value of 0.076 < Ftable and a significant value of 0.973 > 0.05]]>
<![CDATA[The Effect of Public Accounting Firm Size, Managerial Ownership, and Company Size on Financial Statement Integrity ]]>
<![CDATA[Wahyu Ningrum, Wulan]]>;
<![CDATA[Monica Olivia]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.04
<![CDATA[Financial statements must be presented accurately and unbiasedly so that they can be used as a basis for decision making by stakeholders. Therefore, financial statements must have high integrity. Based on the global context and differences in the results of previous studies, this study aims to replicate previous research using the latest data. This study has a specific objective to determine whether the size of the Public Accounting Firm, managerial ownership and company size, can affect the integrity of financial statements in consumer goods companies during 2020-2022. This study uses multiple regression analysis, with descriptive statistical testing. Based on empirical evidence, the results show that the size of the public accounting firm and company size have a positive effect on the integrity of financial statements. Meanwhile, managerial ownership has a negative effect on the integrity of financial statements.]]>
<![CDATA[Management of Village Fund Allocation in Realizing Good Governance in Pematang Tujuh Village, Pontianak ]]>
<![CDATA[Dini Lestary]]>;
<![CDATA[Lilis Suryani]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.05
<![CDATA[This study aims to examine the management of the Village Fund Allocation in Pematang Tujuh Village, Rasau Jaya Subdistrict, Kubu Raya Regency, by implementing the principles of Good Governance. This research uses a case study method with a descriptive qualitative approach, employing data collection techniques such as observation, interviews, and documentation. The study involved three respondents as sources of information. The findings reveal that the planning stage adheres to the Ministry of Home Affairs Regulation No. 113 of 2014, starting with Dusun Meetings and Village Development Planning Meetings (Musrenbangdes), involving the active participation of the Pematang Tujuh Village community. The Village Institution's involvement in the preparation of the Village Medium-Term Development Plan (RPJM Desa) and the Village Government Work Plan (RKP Desa) is discussed in Musrenbangdes meetings, subsequently organized by a special team. The results of these meetings are then displayed on announcement boards and billboards. In the implementation stage, the management of the Village Fund Allocation is carried out by a management team responsible for the Accountability Report (SPJ), involving the Pematang Tujuh Village community in the execution of activities. All activities related to budget implementation are announced on the website and notice boards.]]>
